https://www.taxtmi.com/circulars?id=61689 Cargo-handling activities by port authorities are ancillary services not related to immovable property; their place of supply is determined under the contract-based service rules applicable between supplier and recipient. Services performed on goods temporarily imported and exported after treatment without being put to use fall under the exception for temporarily imported goods, and their place of supply is determined by the provision addressing such exported-after-treatment services. en-us Mon, 01 Jul 2019 00:00:00 +0530 Thu, 04 Jul 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61689 Cargo-handling activities by port authorities are ancillary services not related to immovable property; their place of supply is determined under the contract-based service rules applicable between supplier and recipient. Services performed on goods temporarily imported and exported after treatment without being put to use fall under the exception for temporarily imported goods, and their place of supply is determined by the provision addressing such exported-after-treatment services. Circulars GST - States Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61689